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V1083-26 18 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No obligation to file IRPF if earnings and other income do not exceed legal limits

A taxpayer asks whether they must file their IRPF return due to receiving unemployment benefits and public aid. The DGT responds that no filing obligation exists as income does not exceed the thresholds set out in Article 96 of the IRPF Law.

The question raised

Question posed - Whether there is an obligation to file the IRPF-2025 tax return.

The DGT's ruling

Unemployment benefits are considered income from employment. There is no obligation to file a tax return if the total income from employment does not exceed 22,000 euros per year (or 15,876 euros if there is more than one payer under certain conditions) and other income does not exceed the aggregate limits. The advance payment of the maternity deduction is not considered taxable income for the calculation of these limits.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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